Looking for a Wisconsin Tax Forms And Templates? Download it for free!

Form 4A-2 Instructions

Part I-D: Pipeline Companies

the year the gain or loss is recognized. See the in-

structions for Form 4A-1, line 15 for details.

The apportionment percentage is the average of the

following three ratios:

Part I-A: Air Carriers

1. Net cost (for Wisconsin tax purposes) of tangible

property owned and used in Wisconsin to pro-

The apportionment percentage is the average of the

duce apportionable income to total net cost of

following three ratios:

such property everywhere.

1. Aircraft arrivals and departures within Wisconsin

2. Total compensation paid to employees located in

scheduled by the carrier to total aircraft arrivals

Wisconsin to total compensation paid to employ-

and departures scheduled.

ees everywhere.

2. Revenue tons handled by the carrier at airports

3. Traffic units (for example, barrel miles, cubic foot

within Wisconsin to total revenue tons handled.

miles, or other appropriate measure of product

3. Originating revenue within Wisconsin to total orig-

movement) in Wisconsin to total company traffic

inating revenue.

units.

See section Tax 2.46, Wisconsin Administrative

See section Tax 2.48, Wisconsin Administrative

Code, for further details.

Part I-B: Motor Carriers

Part I-E: Telecommunications Companies

The apportionment percentage is the average of the

following two ratios:

property factor, payroll factor, and sales factor. Sales

of telecommunications services are in Wisconsin if

1. Gross receipts from carriage of persons or prop-

the purchaser of the service received the benefit of

erty first acquired for carriage in Wisconsin to to-

the service in Wisconsin.

tal gross receipts from carriage of persons or

property everywhere.

See section Tax 2.502, Wisconsin Administrative

2. Ton miles of carriage in Wisconsin to ton miles of

Code, for further details. This section explains where

carriage everywhere. If the above information

the benefit of the service is considered received for

isn’t available, the Department may authorize or

specific types of telecommunications services.

direct the substitution of a similar factor (for ex-

ample, gross tonnage instead of gross receipts or

revenue miles instead of ton miles).

Part II: Conversion to Modified Sales Factor for

See section Tax 2.47, Wisconsin Administrative

Combined Return Filers

Code, for further details.

Combined return filers complete Part II to convert the

Part I-C: Railroads and Sleeping Car Companies

apportionment percentage they computed in Part I to

the “modified sales factor” amounts that will deter-

The apportionment percentage is the average of the

mine their Wisconsin share of combined unitary in-

following two ratios:

come.

1. Gross receipts from carriage of property or per-

■ Line 1. Sales Factor Amounts – Even if the cor-

sons, or both, first acquired for carriage in Wis-

poration did not use a sales factor in Part I, you must

consin to total gross receipts from carriage of

complete lines 1a through 1l.

property or persons, or both, everywhere.

2. Revenue ton miles of carriage in Wisconsin to

■ Line 3. Intercompany Adjustments – Intercom-

revenue ton miles of carriage everywhere.

pany sales between combined group members must

be eliminated from the amounts on lines 1a through

See section Tax 2.475, Wisconsin Administrative

1l. If you included any sales between combined

Code, for further details

group members on lines 1a through 1l, enter on line 3

the amount so included. See the instructions for In-

tercompany Transactions under Part I for details.

Instructions For Form 4a-2 - Wisconsin Apportionment Data For Multiple Factor Formulas - 2013 Page 2

Related Articles

Related forms

Related Categories